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An Expert System Approach to Audit Planning and Evaluation in the Belief-Function Framework
5 references·6 citing·33 second hop
An Expert System Approach to Audit Planning and Evaluation in the Belief-Function Framework (1996)An Expert System Approach to Audit Planni…Auditing an Integrated Approach (1997)Auditing an Integrated Approa…Advances in the Dempster-Shafer theory of evidence (1994)Advances in the Dempster-Shaf…The principle of minimum specificity as a basis for evidential reasoning (1987)The principle of minimum spec…Expert systems for decision support in EDP auditing (1982)Expert systems for decision s…Auditing: An Integrated Approach (1976)Auditing: An Integrated Appro…Downloads and citations in Intelligent Systems in Accounting, Finance and Management (2009)Downloads and citations in In…Belief Functions and Audit Decisions (2006)Belief Functions and Audit De…Belief functions in accounting behavioral research (2004)Belief functions in accountin…Applications of Belief Functions in Business Decisions: A Review (2003)Applications of Belief Functi…AN ANALYSIS OF THE FRAUD TRIANGLE (2003)AN ANALYSIS OF THE FRAUD TRIA…Auditors’ Evaluations of Uncertain Audit Evidence: Belief Functions versus Probabilities (2002)Auditors’ Evaluations of Unce…Belief-Function Formulas for Audit Risk (2008)The combination of evidence in the transferable belief model (1990)Order effects in belief updating: The belief-adjustment model (1992)ENTROPY AND SPECIFICITY IN A MATHEMATICAL THEORY OF EVIDENCE (1983)A SET-THEORETIC VIEW OF BELIEF FUNCTIONS Logical operations and approximations by fuzzy sets† (1986)The application of the matrix calculus to belief functions (2002)Target Identification Based on the Transferable Belief Model Interpretation of Dempster–Shafer Model (2004)Entropy and Specificity in a Mathematical Theory of Evidence (2008)Some aspects of intuitionistic fuzzy sets (2009)Expert Judgment in Audit Program Planning (1976)Livestock judges: How much information can an expert use? (1978)Some Characteristics of the Free Recall of Computer Controls by EDP Auditors (1980)Accounting and billing software and user reactions: An interactive diagnostic audit trail (1985)A knowledge-based expert system for auditing advanced computer systems (1986)Review of expert systems in auditing (1989)Risk, Ambiguity, and the Savage Axioms (1961)Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology (1989)Evidential reasoning-based nonlinear programming model for MCDA under fuzzy weights and utilities (2009)Methods of Meta-Analysis: Correcting Error and Bias in Research Findings (2015)Understanding fraud in the accounting environment (2000)Wpływ rewizji finansowej na wiarygodność sprawozdania finansowego (2008)Belief Functions in Business Decisions (2002)The challenges of the quality of audit evidence in Libya (2012)External auditors' evaluation of the internal audit function: An empirical investigation (2017)Mandatory rotation of company auditors: A critical examination (1997)Determinants of audit report lag: further evidence from Hong Kong (1999)Detecting deception: adversarial problem solving in a low base‐rate world (2001)Combining belief functions when evidence conflicts (2000)Belief rule-base inference methodology using the evidential reasoning Approach-RIMER (2006)Survey of sampling-based methods for uncertainty and sensitivity analysis (2006)Corporate Environmental Disclosure Strategies: Determinants, Costs and Benefits (1999)Detecting false financial statements using published data: some evidence from Greece (2002)The business risk audit: Origins, obstacles and opportunities (2006)
this work references cited by second hop

References

  • 1994Advances in the Dempster-Shafer theory of evidence1,022 cited
  • 1997Auditing an Integrated Approach396 cited
  • 1976Auditing: An Integrated Approach191 cited
  • 1987The principle of minimum specificity as a basis for evidential reasoning137 cited
  • 1982Expert systems for decision support in EDP auditing47 cited

Cited by

  • 2003Applications of Belief Functions in Business Decisions: A Review51 cited
  • 2002Auditors’ Evaluations of Uncertain Audit Evidence: Belief Functions versus Probabilities30 cited
  • 2003AN ANALYSIS OF THE FRAUD TRIANGLE29 cited
  • 2006Belief Functions and Audit Decisions24 cited
  • 2004Belief functions in accounting behavioral research23 cited
  • 2009Downloads and citations in Intelligent Systems in Accounting, Finance and Management16 cited

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